United States Code · Subchapter

Subchapter A — Returns And Records

26 U.S.C. subch. schA

• Part I Records, Statements, And Special Returns
• Part II Tax Returns Or Statements
• Part III Information Returns
• Part IV Signing And Verifying Of Returns And Other Documents
• Part V Time For Filing Returns And Other Documents
• Part VI Extension Of Time For Filing Returns
• Part VII Place For Filing Returns Or Other Documents
• Part VIII Designation Of Income Tax Payments To Presidential Election Campaign Fund